71. Disclosure in criminal, public safety or environmental matters
(1) If so ordered by a judge under this section, a senior SARS official must disclose the information described in subsection (2) to-
(a) the National Commissioner of the South African Police Service, referred to in section 6(1) of the South African Police Service Act, 1995 (Act No. 68 of 1995); or
(b) the National Director of Public Prosecutions, referred to in section 5(2)(a) of the National Prosecuting Authority Act, 1998 (Act No. 32 of 1998).
(2) Subsection (1) applies to information which may reveal evidence-
(a) that an offence (other than a tax offence) has been or may be committed in respect of which a court may impose a sentence of imprisonment exceeding five years;
(b) that may be relevant to the investigation or prosecution of the offence; or
(c) of an imminent and serious public safety or environmental risk.
(3) A senior SARS official may, if of the opinion that-
(a) SARS has information referred to in subsection (2);
(b) the information will likely be material to the prosecution of the offence or avoidance of the risk; and
(c) the disclosure of the information would not seriously impair a civil or criminal tax investigation,
make an ex parte application to a judge in chambers for an order authorising SARS to disclose the information under subsection (1).
(4) The National Commissioner of the South African Police Service, the National Director of Public Prosecutions or a person acting under their respective direction and control, if-
(a) carrying out an investigation relating to an offence or a public safety or environmental risk referred to in subsection (2); and
(b) of the opinion that SARS may have information that is relevant to that investigation,
may make an ex parte application to a judge in chambers for an order requiring SARS to disclose the information referred to in subsection (2).
(5) SARS must be given prior notice of at least 10 business days of an application under subsection (4) unless the judge, based on urgency, allows a shorter period and SARS may oppose the application on the basis that the disclosure would seriously impair or prejudice a civil or criminal tax investigation or other enforcement of a tax Act by SARS.